Purpose This paper aims to contribute to the extant literature in this field by examining nonprofit organizations’ fraud reporting compliance using logistic regression and decision tree induction algorithms. Design/methodology/approach This study used the data from 428 nonprofit organizations during 2009-2015 period, and analyzed 21 individual measures (obtained from these organizations’ Internal Revenue Service Form990 filings) using logistic regression and decision tree induction algorithms, to study the governance characteristics and fraud reporting. Findings The study found evidence that compliance with the law, board of directors’ independence, federal audit and using independent accountants to compile and review financial statements are the most prevailing factors affecting the odds of nonprofit organizations experiencing fraud reported as an asset diversion. Originality/value The argument associated with using governance to reduce the chances of fraud has been a popular topic in industry and academia but unfortunately has limited empirical evidence in the literature, especially when it relates to nonprofits. This study contributes to the literature in this respect.

The objective of this study is to investigate perceived security threats of Computerized Accounting Information Systems (CAIS) that face Jordanian domestic banks. An empirical survey using self-administrated questionnaire has been carried out to achieve the above-mentioned objective. The study results reveal that accidental entry of "bad" data by employees, accidental destruction of data by employees; intentional entry of "bad" data by employees and employees' sharing passwords are the top four security threats that face domestic banks. The paper concludes that most security threats that face domestic banks are internally generated and unintentional.

The aim of this study was to explore the critical success factors that affect accounting information systems development fitness in Jordanian industrial companies. In addition, the paper aims to test the effectiveness level of the AIS and causality relation between the system development process and its effectiveness level. A survey using self-administered questionnaire has been carried out to achieve the study objectives. The study results reveal that Jordanian industrial companies do not have effective accounting information systems; there is no enough evidence that support the sole relationship between the system development process and its effectiveness level.

The aims of this study is to evaluate information technology (IT) governance implementation using the COBiTs' maturity model, investigate the perceived Security Threats that face these companies and measures the causality between them. An Empirical Survey using self-administered questionnaire has been carried out to achieve the study objectives. The study results reveal that Jordanian industrial companies did not apply IT governance in its comprehensive methodology despite the implementation of some of its aspects .The study main recommendation for the industrial companies that it should give more attention to IT governance. Industrial companies Professionals should work more to increase the IT governance strength for all of its dimensions especially with the existence of negative causality relation between the IT governance and security threats frequencies.

This chapter introduces the COBiTs’ maturity model as a mean of studying the information technology (IT) governance and its affect on the perceived Security Threats. It argues that IT governance using the maturity model offers a probable influence on the level of security breaches frequency; such evidence would be extracted through a complex quantitative and qualitative approach, offers a better understanding of intricate relationships between different factors. Moreover, the authors hope that understanding the above mentioned influence using the maturity model will not only inform the researchers of a better design for IT governance and defining implementation pitfalls, but also assist in the understanding of IT governance practices trend in the Jordanian environment.